Definition and explanation of the term ‘reasonable burden’
Die reasonable burden is a central term in German law, particularly in tax law and social law, but also in other areas of law. It describes a threshold value according to which certain burdens or expenses of a person or household are only taken into account (e.g., have a tax-reducing effect or lead to support benefits) if they exceed a level deemed reasonable. The determination and assessment of the reasonable burden depend on various social, economic, and legal factors and are subject to statutory provisions.
Legal basis and areas of application
Tax Law
In income tax law, the reasonable burden plays a significant role, such as in the consideration of extraordinary burdens under Section 33 of the Income Tax Act (EStG). Expenses that are necessarily incurred by taxpayers (such as medical expenses, nursing costs, or maintenance payments) are generally recognized as extraordinary burdens by the tax office only if they exceed the individual’s reasonable share.
Statutory regulations (§ 33 EStG)
According to § 33 EStG, extraordinary burdens are those that are necessarily incurred by the taxpayer and cannot be avoided for legal, factual, or moral reasons. Consideration is only given if the expenses exceed the reasonable burden.
Calculation of the reasonable burden
Die Calculation of the reasonable burden is made as a percentage depending on the total amount of income, marital status, and the number of children. The legislator specifies percentages for this, structured as follows:
- Single persons without children: 5-7% of the total amount of income
- Married persons and/or with children: 2-6% of the total amount of income
The applicable percentage tier is determined according to § 33 (3) EStG in conjunction with R 33.3 of the Income Tax Guidelines. Only the part of the expenses that exceeds this threshold is deducted from taxable income.
Typical applications in tax law
- Medical expenses
- Nursing costs
- Divorce costs (only to a limited extent)
- Funeral expenses, insofar as they cannot be covered from the estate
- Support payments to dependent relatives
Social Law
In social law, the term reasonable burden is particularly used in the assessment of personal contributions to government benefits. For example, those affected must initially provide a reasonable personal contribution themselves for cost participation in medical rehabilitation measures or for co-payments to health insurance before government assistance is granted.
Assessment criteria
The assessment of what constitutes a reasonable burden depends on:
- The amount of income and assets
- Family situation
- Recurring burdens and special needs
- Statutory requirements and administrative regulations
Tenancy and housing law
The reasonable burden is also significant in tenancy law. For instance, modernization surcharges and rent increases may be inadmissible if they represent an unreasonable financial burden for tenants. The assessment of reasonableness is based on the personal and economic circumstances of the affected tenants.
Standards for assessing reasonableness
Objective and subjective criteria of reasonableness
The legal assessment of the reasonable burden is based either on objective standards (statutory percentage figures, statistical averages) or takes into account subjective circumstances of the individual case (individual life situation, financial ability).
Key influencing factors
- Marital status
- Number of dependent children
- Amount and type of income
- Assets available
- Permanence of the burden
- Type of burden (e.g., health vs. lifestyle)
Limits of reasonableness and hardship provisions
If it can be proven that even the burden deemed reasonable is, in special cases, a threat to livelihood or disproportionate, hardship provisionsapply. In such cases, the burden may be fully or partially recognized. In particular, courts have the possibility to make additions or deductions in individual cases differing from rigid requirements.
Significance in civil law
In civil law, the term reasonable burden also appears in the context of claims for damages and contract adjustments. For example, in cases of performance obstacles not caused by fault, a contract adjustment may be considered if the continuation of the contract is only possible for the contractual partner under unreasonable burden (see Section 313 BGB, frustration of contract basis).
Guidelines and case law on reasonable burden
Administrative and court decisions
The concrete legal interpretation of the reasonable burden is shaped by numerous decisions of fiscal courts, the Federal Fiscal Court, and other courts. There are extensive reasoning in judgments as to how individual burden situations are to be assessed and in which borderline cases an exceedance or shortfall of reasonableness can be assumed.
Statutory developments
The legislator regularly adapts threshold values and percentages for the reasonable burden to social and economic developments. Special provisions for certain groups (e.g., people with disabilities, single parents, older people) are also introduced.
Summary
Die reasonable burden is a fixed legal term for determining threshold values, the exceeding of which triggers tax or social law benefits or relief. The exact amount and design depend on objective and personal factors, which are specified by legislation, administration, and case law. Its ongoing development ensures appropriate consideration of extraordinary life situations in the German legal system.
Frequently Asked Questions
Which criteria are used in the legal assessment of reasonable burden?
In the assessment of reasonable burden in a legal context, the circumstances of the individual case must be taken into account. Key criteria include the personal and economic capacity of the person concerned, general life risk, individual responsibility, and social and family circumstances. Courts often rely on a balancing of interests in which the protected interest of the person concerned is weighed against those of the general public or other parties. Statutory thresholds of reasonableness, as regulated, for example, in tax law (§ 33 (3) EStG) or labor law (e.g., in the acceptance of a job) are also applied. Special attention is paid to the current life situation, any existing health limitations or obligations, and whether the burden is avoidable or beyond the control of the person concerned.
How is the reasonable burden applied in social law?
In social law, the assessment of reasonable burden is of particular importance in the receipt of social benefits, in the recovery of social assistance, and in relation to personal efforts to remedy need. Recipients of benefits are required under § 2 SGB II and related provisions to undertake all reasonable measures to avoid or remove neediness. The assessment always considers individual abilities, health conditions, family obligations, and reasonableness, for example with respect to place of work, working hours, or type of work. An unreasonable burden may justify the refusal to accept certain activities or to utilize certain assets, for example if special hardship or significant endangerment of other legal interests exists.
What role does the reasonable burden play in tax law?
In tax law, reasonable burden refers to a threshold amount that must be considered for the tax recognition of extraordinary burdens according to § 33 EStG. Taxpayers can only claim for tax purposes the costs exceeding their reasonable personal share, such as medical, nursing, or funeral expenses. The calculation of reasonable burden is made as a percentage based on the total amount of income and takes both marital status and the number of children into account. Staggered percentages are established by law, whereby higher incomes also lead to a higher reasonable burden. Only when one’s own expenses exceed the individually calculated limit does an extraordinary tax-relevant burden exist.
How is reasonableness determined in labor law?
In labor law, the assessment of reasonableness is particularly important in connection with transfers, notices of change, or rules on commuting. The law (§ 106 GewO, § 315 BGB) requires the employer to take the personal interests of the employee into account when issuing instructions. Criteria include the distance to the new workplace, pay adjustments, social ties, care responsibilities, and health restrictions. Instructions are unreasonable if they unfairly disadvantage the employee or violate mandatory statutory provisions, collective agreements, or works agreements. Case law always requires a careful balancing of interests, whereby unreasonable burdens can justify an employee’s refusal.
How is the reasonable burden assessed in tenancy law?
In tenancy law, the determination of a reasonable burden is particularly relevant in the context of modernization, construction noise, or rent increases. According to § 555d BGB, a tenant may object to modernization measures if these constitute a hardship for them, their family, or another household member. Age, health, financial situation, and personal circumstances are considered. An unreasonable burden exists, for example, if adapting to new living conditions is not feasible for elderly or ill tenants. The same applies to rent increases that might endanger a tenant’s economic existence. Courts examine in each individual case whether a specific hardship is serious enough to be deemed unreasonable.
What is the significance of reasonable burden in environmental and emissions protection law?
In environmental and emissions protection law, the limit of reasonable burden is determined in the context of protection against harmful environmental effects. The relevant provisions are outlined in the Federal Immission Control Act (BImSchG) and corresponding regulations, which establish thresholds for noise, vibrations, air pollutants, etc. Here, the reasonable burden is defined by generally accepted limit and guideline values intended to protect health and the general well-being of the population. If emissions exceed these thresholds, neighbors or affected parties may assert claims for cessation, removal, or compensation. Particular local circumstances and the protected interests of individual parties are also taken into account in the legal assessment.
How do courts determine the existence of an unreasonable burden?
In determining the existence of an unreasonable burden, courts must carry out a comprehensive examination of the specific individual case. First, the burdensome event is identified and its effects evaluated. This is followed by a legal analysis of whether the burden, according to the relevant law or case law, is reasonable. Expert reports are often obtained, for example, to determine health risks or assess social hardship. The individual case assessment further takes into account factors such as duration, intensity, likelihood of recurrence, and avoidability of the burden. The court weighs all the key circumstances and conflicting interests against each other and checks whether there has been an actual exceedance of the threshold of reasonableness. If so, the claimant may assert rights to defense or reduction.
